CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.509(e)-1—Definition of gross investment income.

1.509(e)-1—Definition of gross investment income.

For the distinction between gross receipts and gross investment income, see § 1.509(a)-3(m).

Code of Federal Regulations

(Sec. 7805, Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805 )

Code of Federal Regulations

[T.D. 7212, 37 FR 21925, Oct. 17, 1972]